Burges Salmon News http://www.burges-salmon.com Sat Jul 31 19:55:22 BST 2010 30 July 2010 The Government today announced its plans to abolish the default retirement age. http://www.burges-salmon.com/Practices/employment/News/8352.aspx 27 July 2010 In an admirable briefing to members of the CAAV, Jeremy Moody describes Morrison-Low v Paterson  (a decision of the Scottish Land Court made on 2 June 2010) as "the first major case on agricultural rent review law perhaps since Childers v Anker".  That is not an understatement.  http://www.burges-salmon.com/Sectors/agriculture/News/8332.aspx 27 July 2010 The new Flood and Water Management Act 2010 is likely to have a significant impact on farming operations, especially on low lying land or where there is a farm reservoir or man made lake.  One of the Act's central objectives is to shift the emphasis away from flood defence to "flood and coastal erosion risk management", a concept which allows rural land to flood to protect urban centres.  http://www.burges-salmon.com/Sectors/agriculture/News/8333.aspx 27 July 2010 The High Court has considered a case between NFU Mutual Insurance Society Limited ("NFU") and HSBC Insurance (UK) Limited ("HSBC") who respectively provided insurance for the buyer and seller of a property. http://www.burges-salmon.com/Sectors/agriculture/News/8334.aspx 27 July 2010 http://www.burges-salmon.com/Sectors/agriculture/News/8335.aspx 30 July 2010 Employment law is constantly changing.  The employment team have put together a list of some of the recent changes that may affect farming businesses. http://www.burges-salmon.com/Sectors/agriculture/News/8336.aspx 27 July 2010 The Coalition’s emergency Budget was delivered on 22 June.  The focus was primarily on significant cuts to public spending rather than tax increases, although inevitably tax rates did not escape unscathed. There were no announcements about inheritance tax or the status of non-domiciliaries but of course the Chancellor needs to keep something up his sleeve for next time! http://www.burges-salmon.com/Sectors/agriculture/News/8337.aspx 30 July 2010 One of the requirements for a successful claim for Agricultural Property Relief on a farmhouse is that it must have been occupied by the deceased, or someone else, for the purposes of agriculture for the seven years prior to death (or two years in some cases).  But what if an elderly farmer spends the last few months or years of his life in a nursing home leaving his home uninhabited? http://www.burges-salmon.com/Sectors/agriculture/News/8345.aspx 30 July 2010 In what turned out to be Alastair Darling’s final Budget on 24 March, he decided to focus on optimistic growth forecasts with relatively few changes to the tax system in a bid to save his party from election defeat.  This left the difficult decisions as to how to tackle the current budget deficit through control of public spending and taxation to be made after the general election; a problem he has now handed over to George Osborne. http://www.burges-salmon.com/Sectors/agriculture/News/8346.aspx 30 July 2010 Under current housing law, a tenancy cannot be assured (which includes an assured shorthold tenancy) if the rent exceeds £25,000 a year. A residential tenancy with an annual rent exceeding £25,000 is a 'common law' tenancy, which enjoys no security of tenure or restriction on rental increases. http://www.burges-salmon.com/Sectors/agriculture/News/8350.aspx 21 July 2010 Two groups of our lawyers, secretaries and support staff spent Friday 9 July supporting Business in the Community's nationwide Give and Gain day, volunteering to tame a wildlife garden as well as update an inner-city youth club and its environs. http://www.burges-salmon.com/news/8328.aspx 15 July 2010 Our award-winning energy lawyers have advised wind farm developers Infinergy on two of its onshore wind farms. http://www.burges-salmon.com/news/8316.aspx 22 July 2010 Restrictive covenants affecting real property must comply fully with UK competition law from 6th April 2011. This includes covenants in existing documents as well as those made after that date, whether contained in leases, transfers or other property deeds and agreements. Those which do not comply will be void and may give rise to other penalties for the parties after next April. http://www.burges-salmon.com/Practices/real_estate/News/8315.aspx 12 July 2010 On 30 June 2010, the Tribunal Service produced its annual statistics identifying an increase of 14% in single employment claims in the last 12 months. If multiple claims (i.e. those where a number of cases arise from the same set of facts – e.g. TUPE cases) are included, this figure rockets to a staggering 56% increase in claims in 2009/10. http://www.burges-salmon.com/Practices/employment/News/8307.aspx 15 July 2010 Burges Salmon is pleased to announce that Patrick Cook is to join the firm as a partner in its Corporate Turnaround & Insolvency practice.  He joins from Taylor Wessing, where he had been Head of the Restructuring and Corporate Recovery practice.  He will further enhance the excellent work of our CTI team. http://www.burges-salmon.com/news/8284.aspx 28 June 2010 The Pensions Regulator has issued new guidance for trustees on monitoring covenant and security for defined benefit pension schemes. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/8291.aspx 28 June 2010 A summary of the key pensions headlines from the recent Budget. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/8292.aspx 25 June 2010 If you are a partner, your duty of good-faith to your other partners continues even after the partnership terminates.  If you fail in this duty, your ex-partners may use this to defend outstanding claims you bring against them. http://www.burges-salmon.com/news/8279.aspx 25 June 2010 HMRC confirm that UK beneficiaries of offshore trusts who receive excess capital payments before 23 June 2010 will, for the remainder of the 2010/11 tax year, be taxed under the "old" rules - even if the capital payment is matched with a later capital gain.  For further details read on: http://www.burges-salmon.com/Practices/tax/News/8281.aspx 12 July 2010 A revised UK Corporate Governance Code has been published by the Financial Reporting Council and will apply to official list companies with a premium listing, for accounting periods beginning on or after 29 June 2010. The new Code will also be of interest to companies listed on AIM or the PLUS-quoted market. http://www.burges-salmon.com/Practices/employment/News/8308.aspx 19 July 2010 Our employment team has been placed 'runner up' at The Lawyer Awards 2010.  http://www.burges-salmon.com/news/8198.aspx 23 June 2010 The Government’s Efficiency and Reform Group recently announced - in an attempt to cut the public rent bill - that no new property leases or lease extensions will be signed on behalf of Government departments or their quangos without Treasury approval.  http://www.burges-salmon.com/Practices/real_estate/News/8276.aspx 29 June 2010 With the World Cup now well under way, are you suffering more absences and disruption to your business than usual?   http://www.burges-salmon.com/Practices/employment/News/8242.aspx 15 July 2010 We have advised Irish state-owned utility ESB on its acquisition of the Mynydd y Betws wind farm project. http://www.burges-salmon.com/news/8231.aspx 09 June 2010 Burges Salmon has been appointed by a consortium of London Boroughs to a small panel of legal service providers, after a rigorous selection process.  http://www.burges-salmon.com/news/8222.aspx 09 June 2010 Employment law specialist, Frank Morton, joins the Burges Salmon employment team  as a consultant on 7 June, 2010. http://www.burges-salmon.com/news/8230.aspx 30 July 2010 Since 6 April 2010 local authorities have had the right (not the obligation) to charge Community Infrastructure Levy ("CIL") in order to provide a coordinated and predictable method for the funding of infrastructure works on developments.  http://www.burges-salmon.com/Sectors/agriculture/News/8220.aspx 28 May 2010 Burges Salmon to advise on the impact of the new Industrial Emissions Directive (IED) on the UK water industry. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/News/8221.aspx 28 July 2010 The new coalition Government has now published its programme for government and set out, in the Queen's Speech, the bills that it hopes to achieve in the next 18 months. http://www.burges-salmon.com/Practices/employment/News/8305.aspx 26 May 2010 We will be represented on the steering group of a new research project to assess the potential of carbon capture and storage (CCS). http://www.burges-salmon.com/Sectors/energy_and_utilities/carbon_capture_and_storage/News/8216.aspx 16 June 2010 Imam Qazi has been involved in an initiative set up by the Islamic Finance Intermediate Group to deliver lectures on the industry wide recognised Islamic Finance Qualification (IFQ).   http://www.burges-salmon.com/Practices/banking_and_finance/islamic_finance/News/8217.aspx 30 July 2010 The Industrial Emissions Directive ("IED") is due for its Second Reading in the plenary sessions of the European Parliament on 6 July 2010.  Once agreed is likely to have far reaching consequences for many industries and sectors, including all those covered by the Integrated Pollution Prevention and Control 'IPPC' Directive.  For our briefing note on the IED, please click here. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/8214.aspx 21 May 2010 A cross departmental team led by Real Estate Head Richard Clark and including John Dunn (Client Partner for The Crown Estate), property development Partner David Gidney and Corporate Head Chris Godfrey, has advised on another major property acquisition, the Westgate Shopping Centre and adjoining development land in central Oxford, for long-standing client The Crown Estate.  http://www.burges-salmon.com/Practices/real_estate/News/8211.aspx 25 June 2010 A foolhardy group of 20 runners from Burges Salmon has entered a team into the Welsh Castles Road Relay Race on 12-13 June 2010 in aid of Help for Heroes! http://www.burges-salmon.com/news/8212.aspx 19 May 2010 The Energy Act 2010 just made it to Royal Assent and the Statute Book before the General Election was called. The Conservative – Liberal Democrat Coalition Agreement re-states the new UK government's commitment for public sector investment in Carbon Capture and Storage 'CCS' technology for four coal-fired power stations.  For further details, please see our briefing note under the Publications link. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/8206.aspx 08 June 2010 Burges Salmon and ISG plc last week held a poster signing ceremony at Bristol's One Glass Wharf, the firm's new office building currently under construction. http://www.burges-salmon.com/news/8204.aspx 07 May 2010 Burges Salmon's real estate investment practice has further enhanced its reputation in the market by securing leading roles on the country's first two Property Authorised Investment Funds ('PAIFs') http://www.burges-salmon.com/Practices/corporate/investment_funds/News/8200.aspx 08 June 2010 Agricultural property relief was allowed on the former home of a deceased farmer, despite it being unoccupied for 4 years before his death while he was in a nursing home. http://www.burges-salmon.com/Practices/private_client/News/8225.aspx 10 May 2010 The RAIL 100 Breakfast Club is a prominent business networking and social club for the rail industry’s top managers which meets four times a year in Simpson’s-in-the-Strand.  http://www.burges-salmon.com/Sectors/transport_and_logistics/rail/News/8196.aspx 23 April 2010 The Finance Act 2010 contains five sections dealing with stamp taxes.  Slightly oddly, these are grouped in three areas of the Act.  Sections 6 and 7 deal with SDLT, sections 54 and 55 with SDRT on introduction of securities into clearance systems etc, and SDLT on partnerships, whilst section 65 deals with stamp taxes affecting clearing house. An unhelpful way of grouping things if someone is simply flicking through to see what has been enacted this year. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/8177.aspx 23 April 2010 It is strange to think that remittances could become chargeable to income tax after the taxpayer dies, but the definition of  “relevant person” appears to make this possible. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/8178.aspx 23 April 2010 Following the Budget of 2009, the HMRC published a consultation document on working with tax agents, detailing what could be done to ensure the highest standards of performance by those working as tax agents. The proposals are very worrying and could affect a wide range of people/organisations. http://www.burges-salmon.com/Practices/tax/News/8174.aspx 10 May 2010 Burges Salmon is delighted to have acted as legal advisers on the sale of Bath Rugby plc.  Partner Rupert Weston led on the advice, assisted by senior associate Dominic Davis. http://www.burges-salmon.com/news/8169.aspx 12 July 2010 The Bribery Act has now become law and will soon be in force.  It has wide reaching implications, especially for business, with the introduction of a new corporate offence and prosecutions for bribery made easier.  All businesses need to ensure that they review existing procedures and put in place adequate anti-corruption measures to avoid potential liability. http://www.burges-salmon.com/Practices/employment/News/8309.aspx 14 May 2010 In what may have been the Chancellor's third and final Budget on 24 March, he decided to focus on optimistic growth forecasts with relatively few changes to the tax system.  This leaves the difficult decisions as to how to tackle the current budget deficit problem of around £167 billion through control of public spending and taxation to be made after the general election. http://www.burges-salmon.com/Practices/private_client/News/8163.aspx 08 June 2010 It was widely anticipated that an increase in the level of capital gains tax (CGT) would be announced in Budget 2010, however, the only change was an increase in the lifetime allowance for entrepreneurs' relief (ER) from £1 million to £2 million. Please click to read on. http://www.burges-salmon.com/Practices/private_client/News/8164.aspx 08 April 2010 On 6 April 2010 some significant changes to Tiers 1 and 2 of the UK's points-based immigration system took place.  These changes follow on from a limitation of the working hours of foreign students that the Government introduced in March 2010.   http://www.burges-salmon.com/Practices/employment/News/8155.aspx 08 April 2010 Burges Salmon advised on two successful transactions for AIM company clients William Sinclair Holdings plc and Michelmersh Brick Holdings plc just before Easter.  Both transactions reflect the current change of emphasis on AIM from new listings to transactions by well established smaller companies already on the market.  http://www.burges-salmon.com/Practices/corporate/News/8150.aspx 27 April 2010 The new Equality Act has far-reaching implications for businesses. http://www.burges-salmon.com/news/8151.aspx 13 July 2010 The Equality Act 2010 will have wide-reaching effects. To help you understand the implications of the Act for your organisation, Burges Salmon has prepared a suite of briefings outlining its key provisions.  http://www.burges-salmon.com/Practices/employment/News/8311.aspx 12 April 2010 The Court of Appeal reviewing the case of JN Dairies -v- Johal Dairies (originally heard during an 8 day High Court trial in March 2009) has unanimously found in favour of JN Dairies. http://www.burges-salmon.com/Sectors/food_and_drink/News/8167.aspx 08 April 2010 Successful conclusion to the disposal of the nuclear fuel business at Springfields to Westinghouse Electric http://www.burges-salmon.com/Practices/environment_and_health_and_safety/News/8138.aspx 29 March 2010 Burges Salmon's latest annual report, In Review 2009, is now available for you to read as a digibook. http://www.burges-salmon.com/news/8136.aspx 01 April 2010 On 25 March 2010, Defra published an Implementation Plan for the delivery of the recommendations of the Government's AD Task Group to accelerate the public and private sectors' uptake of anaerobic digestion in England.   http://www.burges-salmon.com/Sectors/agriculture/agri_environment/News/8140.aspx 13 July 2010 As of April 6, employees have the right to request time off for study or training. http://www.burges-salmon.com/Practices/employment/News/8310.aspx 23 March 2010 The new naming and shaming policy introduced by section 94 of the Finance Act 2009 has now been given the green light by HM Treasury and will come into force from 1 April 2010. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/8117.aspx 25 March 2010 South West businesses have been promised ‘a bonfire of red tape’ under a Conservative government.  Speaking at Burges Salmon’s inaugural Non Executive Directors’ Forum in Bristol, Shadow Business Minister John Penrose MP underlined Conservative plans to scrap most tax credits for businesses and replace them with a lower rate of corporation tax. http://www.burges-salmon.com/Practices/corporate/News/8121.aspx 25 March 2010 If you sell shares for more than their market value, then there may be a charge to income tax and NICs on the overvalue. However, the meaning of "market value" has never been entirely clear. Please click on the link to read the full article. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/8108.aspx 17 March 2010 The Department of Energy and Climate Change has published guidance to inform AD operators of the legal, technical and regulatory requirements of injecting renewable gas into the gas grid. http://www.burges-salmon.com/Sectors/agriculture/agri_environment/News/8111.aspx 16 March 2010 The Department of Energy and Climate Change has announced plans to provide financial support for AD projects through feed in tariffs and the "world's first" renewable heat incentive scheme. http://www.burges-salmon.com/Sectors/agriculture/agri_environment/News/8113.aspx 16 March 2010 Newcastle University has been given the green light to go ahead with plans to run an innovative AD project which is intended to encourage the development and uptake of AD technology in a bid to improve the sustainability of farms throughout the UK. http://www.burges-salmon.com/Sectors/agriculture/agri_environment/News/8114.aspx 17 March 2010 A short summary of the key milestones over the last 12 months to illustrate Government policy and support for AD developments.  http://www.burges-salmon.com/Sectors/agriculture/agri_environment/News/8115.aspx 17 March 2010 A summary of recent developments in AD. http://www.burges-salmon.com/Sectors/agriculture/agri_environment/News/8116.aspx 26 February 2010 Directors of AIM companies should be aware that recent changes to the AIM Rules for Companies require annual accounts to disclose details of directors' remuneration. http://www.burges-salmon.com/Practices/corporate/News/8106.aspx 24 February 2010 London and Paris, the financial centers vying for the lead on Islamic finance business in Europe, need to issue sukuk bonds soon to show commitment and keep competition at bay, experts told Reuters. http://www.burges-salmon.com/Practices/banking_and_finance/islamic_finance/News/8097.aspx 23 February 2010 A recent decision by the ECJ held that a worker who was sick whilst on annual leave had the right to take that leave at some other time after his recovery. http://www.burges-salmon.com/Practices/employment/News/8092.aspx 24 June 2010 Our Energy and Private Client teams were both short-listed for a Legal Business award. http://www.burges-salmon.com/news/8083.aspx 21 July 2010 With a general election just round the corner, the main political parties have stepped up their campaigns and inevitably these have focussed on the important issues of public spending and tax and how to address the current budget deficit problem of around £175 billion. This looks likely to mean increased rates of personal tax. Click on the link to read more. http://www.burges-salmon.com/Practices/private_client/News/8075.aspx 21 July 2010 Since the changes to inheritance tax in 2006, advisors have been talking about the advantages of using family partnerships (FPs) as an alternative. FPs are seen to offer many of the same features as trusts, but (crucially) without an immediate 20% inheritance tax (IHT) charge on their creation. However, despite these seeming advantages, progress has been slow and few FPs have actually been created. This article gives a candid view of the benefits and pitfalls of FPs. http://www.burges-salmon.com/Practices/private_client/News/8076.aspx 21 July 2010 Following some significant teething problems with the new Lasting Powers of Attorney (the replacements for Enduring Powers of Attorney), a new version of the LPA forms became available from 1st October 2009. http://www.burges-salmon.com/Practices/private_client/News/8077.aspx 15 February 2010 From the beginning of 2010 local authorities will have new powers to ensure that private water supplies provide wholesome water. The main headline for landowners is that failure to comply with notices served by local authorities to undertake work to improve the quality of supply is now a criminal offence. http://www.burges-salmon.com/Practices/private_client/News/8078.aspx 18 February 2010 If you are a member of a final salary pension scheme and not yet retired, proposed changes from April 2011 could impose penal new tax charges on you. In one case we have seen, the effective tax rate was 230%! For more information read on. http://www.burges-salmon.com/Practices/private_client/News/8079.aspx 11 February 2010 We recently advised Newbury Racecourse plc on a £6.4m rights issue. Click on the link to read more. http://www.burges-salmon.com/Practices/corporate/News/8072.aspx 04 February 2010 A new medical fit note will come into effect on 6 April 2010 to replace the current sick notes used by doctors. Click on the link to read more. http://www.burges-salmon.com/Practices/employment/News/8068.aspx 03 February 2010 We recently sponsored the Institution of Civil Engineers' (ICE) annual Alternative Dispute Resolution (ADR) conference. Click on the link to read about the key themes to come out of the conference. http://www.burges-salmon.com/Sectors/Construction and Engineering/News/8054.aspx 24 March 2010 We advised Church House Investments on an MBO which paves the way for acquisition of parent Church House Trust by Virgin Money. http://www.burges-salmon.com/Practices/corporate/News/8064.aspx 02 February 2010 Click on the link to read a brief overview of the key recommendations of the Jackson Report on the costs of civil litigation. http://www.burges-salmon.com/Practices/disputes_and_litigation/News/8053.aspx 02 February 2010 Ecotricity has announced plans to provide homeowners with the option to pay for a 'green' gas supply from January 2010. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8055.aspx 02 February 2010 An overview of how the UK Government supported the development of Anaerobic Digestion in 2009. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8056.aspx 02 February 2010 The UK's biggest biogas facility has been granted planning permission. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8057.aspx 02 February 2010 On 19 November Staffordshire county council granted Biffa planning permission a 4MW facility at Polars, Cannock, Staffs. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8058.aspx 02 February 2010 Planning officers have recommended that the plans of a Suffolk brewery to build an anaerobic plant next door to its distribution centre should be approved. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8059.aspx 02 February 2010 Construction on a 190 kWe biogas plant in Herefordshire is planned to start in spring 2010. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8060.aspx 02 February 2010 DECC has been granted ministerial approval to launch the 6th round of the Bioenergy Capital Grants Scheme. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8061.aspx 02 February 2010 Planners have given the green light for Blackpool-based AD specialist Farmgen to start work on a £2.5million 800kW AD plant. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/8062.aspx 26 February 2010 One of the longest-running and most complicated disputes in the technology sector has finally come to an end, with the Technology and Construction Court finding EDS guilty of fraudulent misrepresentation. BSkyB expects that EDS will be ordered to pay them damages of around £200 million. http://www.burges-salmon.com/Practices/commercial/News/8048.aspx 27 January 2010 A recent Tax Tribunal case, R J Phillips V HMRC, has confirmed that any partner may appeal against figures included in a partnership tax return, even if he or she is not the "nominated partner".  The case also looks again at some of the factors which – in the absence of a written partnership agreement – are relevant in determining whether or not a partnership exists. Click on the link to read more. http://www.burges-salmon.com/Practices/partnerships/partnership_tax_and_tax_planning/News/8043.aspx 27 January 2010 In the recent case of Skye Inns Limited & Mr Chris O. Richards v HMRC the taxpayer lost the appeal for claiming EIS relief, failing on the 80% of monies "employed in business" test. The judgement is useful in confirming that monies can be "employed" without being spent. But it also confirms that one must trace the use of the actual monies raised under EIS. It is not sufficient that the company has spent other monies of an equal amount. http://www.burges-salmon.com/Practices/tax/News/8044.aspx 18 January 2010 We are hosting an afternoon workshop for the Green Building Council at our Bristol office on 27th January. This is part of  a series of national workshops in January and February 2010 to support the Department for Communities and Local Government (CLG) consultation process on Zero Carbon New Non-Domestic Buildings. Click on the link for more details. http://www.burges-salmon.com/Sectors/Construction and Engineering/News/7787.aspx 14 January 2010 Burges Salmon partners Beatrice Puoti-ffiske and Ian Salter have been ranked as two of the best lawyers in the business. http://www.burges-salmon.com/news/7776.aspx 12 January 2010 From 6th April 2010 it will be possible to grant options over land for a period of more than 21 years, when provisions of the new Perpetuities and Accumulations Act 2009 come into force. Click on the link to read more. http://www.burges-salmon.com/Practices/real_estate/News/7760.aspx 28 January 2010 Information on the HMRC consultation Modernising Powers, Deterrents and Safeguards: Tackling Offshore Tax Evasion. http://www.burges-salmon.com/Practices/tax/hmrc_penalties_and_compliance_checks/News/7758.aspx 08 January 2010 This report includes changes to the DOTAS regime, a further condoc on Working with Tax Agents, and legislating for Equitable Liability. HMRC have also published a number of consultation documents (or proposals to consult) in a number of areas including offshore evasion, Section 703 consultation, Excise modernisation and compliance checks, and the bulk and specialist information powers review. http://www.burges-salmon.com/Practices/tax/News/7757.aspx 07 January 2010 Jack Straw has issued a Ministerial Statement indicating that the UK will exercise its right to opt-out of the European Commission's proposed regulation governing succession and wills. The particular areas of concern are claw-back and the common connecting factor. Click on the link to read more.  http://www.burges-salmon.com/Practices/private_client/News/7755.aspx 03 February 2010 We have been appointed to the Virgin UK Legal Panel. http://www.burges-salmon.com/Practices/corporate/News/8063.aspx 29 December 2009 The result of the poll for the beneficiary of our charitable donation, made instead of buying christmas cards. http://www.burges-salmon.com/news/7732.aspx 04 January 2010 The reserved decision of the Court of Appeal in the case of Clarence House v National Westminster Bank has recently been published and will be of interest to commercial landlords and their tenants. The Court of Appeal has allowed the tenant’s appeal and so decided that a “virtual” assignment of a lease does not breach a covenant against parting with or sharing possession or occupation of premises. http://www.burges-salmon.com/Practices/real_estate/News/7692.aspx 18 December 2009 For the first time ever, the maximum compensatory award for unfair dismissal is to be reduced following the annual review of compensation limits.  http://www.burges-salmon.com/Practices/employment/News/7693.aspx 15 December 2009 Our latest video presentation on legal developments in Real Estate which covers Royal Assent, Carbon Reduction Commitment scheme, planning consent, advertising displays and SDLT. http://www.burges-salmon.com/Practices/real_estate/News/7686.aspx 04 December 2009 For many employers at the minute the bonus question is: do we really have to pay? James Green, from our Employment Unit considers the point. This article originally appears in Director of Finance online. http://www.burges-salmon.com/Practices/employment/News/7629.aspx 01 December 2009 On 10 November 2009 Ed Miliband released the first six National Policy Statements on Energy, which are designed to guide the decision making process of the Infrastructure Planning Commission established under the Planning Act 2008. Click on the link to read more. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/7571.aspx 24 November 2009 In the new Chambers guide to legal services, our Environment law team is ranked No 1 for London and UK wide and the South West, our Projects Energy – Renewables and alternative energy team is at Band 4, and our Planning law team is ranked as Band 1 for the South West. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7572.aspx 24 November 2009 Underground coal gasification, according to its supporters, offers the scope to continue to draw on 17 billion tons of potentially gasifiable coal onshore in Britain with perhaps double that offshore. Click on the link to read more. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/7573.aspx 08 December 2009 Using powers in the 2008 Energy Act, the Government is about to introduce a new incentive scheme in April 2010 to encourage the greater deployment of small-scale renewable electricity. Click on the link to read more. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/7574.aspx 08 December 2009 The introduction of banding in the Renewables Obligation from April 2009 has created huge interest in the biomass power sector. Click on the link to read more. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/7575.aspx 25 November 2009 Rapid progress has been achieved in addressing many of the legal obstacles to deployment of Carbon Capture and Storage, but there are still real practical difficulties in the way of this key technology. Click on the link to read more. http://www.burges-salmon.com/Sectors/energy_and_utilities/carbon_capture_and_storage/News/7576.aspx 24 November 2009 Jeremy Dickerson spoke on BBC's Today programme on whether Flavio Briatore can be successful with his appeal. http://www.burges-salmon.com/Practices/commercial/sport/News/7577.aspx 24 November 2009 Information about NDA's asset disposal programme and the sales process undertaken by EDF Energy for two of its sites. http://www.burges-salmon.com/Sectors/energy_and_utilities/nuclear/News/7579.aspx 24 November 2009 In September 2009, UKAEA Ltd was sold by the Government to Babcock International Group for £50 million. http://www.burges-salmon.com/Sectors/energy_and_utilities/nuclear/News/7580.aspx 24 November 2009 On the 21 September the Nuclear Decommissioning Authority announced the launch of the competition to secure a new Parent Body Organisation to take ownership of the Dounreay Site Restoration Limited Site Licence Company. http://www.burges-salmon.com/Sectors/energy_and_utilities/nuclear/News/7581.aspx 24 November 2009 DECC, DWP and the Health and Safety Executive (HSE) intend to lay a Legislative Reform Order before Parliament by the end of 2009. http://www.burges-salmon.com/Sectors/energy_and_utilities/nuclear/News/7582.aspx 24 November 2009 The revised regime proposes to remove waste and materials from the scope of the RSA and replace the current suite of EOs with one that provides conditional exemptions only. DECC intend to incorporate the revised regime directly into the Environmental Permitting Regulations 2007 which are due to come into force in 2010. http://www.burges-salmon.com/Sectors/energy_and_utilities/nuclear/News/7583.aspx 24 November 2009 What are the key issues that still stand as barriers to reaching a radical new international agreement on climate change? http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7584.aspx 24 November 2009 The American Clean Energy and Security Act (ACESA) gained approval of the House of Representatives in June and would require that at least 15% of US electricity be generated from renewable sources, such as wind or solar power, by 2020. Click on the link to read more. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7585.aspx 24 November 2009 Early in October the Government released its long awaited response on the now re-titled 'Carbon Reduction Commitment Energy Efficiency Scheme' (CRC EE). The Response has made some significant changes to the scheme, providing clarity on some issues and further confusion on others. Click on the link to read more. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7586.aspx 24 November 2009 The UK's Committee on Climate Change, established under the Climate Change Act 2008, has published its first report to Parliament setting out its views on the progress that has been made towards achieving the UK's target of a 34% reduction in CO2 (of 1990 levels) by 2020. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7587.aspx 25 November 2009 Gas and electricity providers with over 50,000 customers are required by this Order to promote law carbon and energy efficiency measures. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7588.aspx 24 November 2009 Regulations bringing aviation at least partially within the scope of the EU Emissions Trading Scheme have now been made. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7589.aspx 24 November 2009 EU Member States government and Members of the European Parliament reached political agreement on 17 November on revisions to the 2002 Energy Performance of Buildings Directive that will have the result of forcing all new buildings constructed after 2020 to consume "near-zero-energy". http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7590.aspx 24 November 2009 The UK Government has finally increased its efforts to achieve a major increase in the use of anaerobic digestion. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/resource_and_waste_management/News/7591.aspx 24 November 2009 The Government has pledged an additional £100m to the vehicle scrappage scheme, taking the total contribution to £400m. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/resource_and_waste_management/News/7592.aspx 24 November 2009 Following revisions to the Waste Framework Directive that were finalised in November 2008, EU Member States have until December 2010 to transpose these revisions into national law. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/resource_and_waste_management/News/7593.aspx 24 November 2009 The UK is one of the 27 Member States in Europe that has struggled to meet legally binding air quality standards, and it continues to experience 'hotspots' or in air quality legislative language 'exceedances' especially in areas such as London. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7594.aspx 24 November 2009 2010 sees the start of full registration of substances. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/chemicals_reach_and_ghs/News/7595.aspx 24 November 2009 The Energy Bill introduced into the House of Commons on 19 November 2009, if enacted, will see a number of important changes. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/7596.aspx 24 November 2009 The Marine and Coastal Access Bill received Royal Assent on 12 November 2009 after 17 sessions in Committee in the House of Lords and consideration of over 1,000 amendments. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7597.aspx 24 November 2009 The Government included a Floods and Water Management Bill in the Queen's Speech of 18 November 2009. Click on the link to read more about it. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/water/News/7600.aspx 24 November 2009 The 2009 EU Directive on ship-source pollution has come into force and EU Member States have until 16 November 2010 to fully transpose the Directive into national law. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/water/News/7601.aspx 24 November 2009 Changes to the Water Act 2003 were due to be implemented from 1 October 2009, but Defra has indicated that they will now be postponed to an undisclosed date. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/water/News/7602.aspx 01 December 2009 The government and Environment Agency want to move to a position where all water abstraction licences are time limited. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/water/News/7603.aspx 24 November 2009 These key elements of Environment Agency Management and control of local water resources were submitted on 22 September 2009 to the Secretary of State for approval. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/water/News/7604.aspx 24 November 2009 New regulations are published in draft which will give effect to the revised Groundwater Directive of 2006. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/water/News/7605.aspx 24 November 2009 Asbestos-related diseases are reported to cause over 3,500 deaths per year in the UK and claims for mesothelioma in particular have increased steadily since the 1970s. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environmental_litigation/News/7606.aspx 24 November 2009 In 2004 8 US States, the City of New York and 3 land trusts brought a civil case against 5 large US power companies in the District Court in Manhattan alleging that they were creating a public nuisance by their emissions. The case was dismissed in 2005 but was reinstated in September 2009. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environmental_litigation/News/7607.aspx 24 November 2009 At the beginning of October the European Commission announced that it was taking the UK to the European Court of Justice (ECJ) on the grounds that current waste water collection and treatment systems in London and Whitburn, Sunderland are inadequate and fail to comply with the 1991 EU Urban Waste Water Treatment Directive. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environmental_litigation/News/7608.aspx 24 November 2009 The International Union for Conservation for Nature (IUCN) recently released the latest update to their Red List of Threatened Species. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7609.aspx 14 January 2010 We are pleased to announce that in the new Chambers guide to legal services, our Construction and Engineering team is ranked in both the London/UK wide and South West sections of the directory. http://www.burges-salmon.com/Sectors/Construction and Engineering/News/7763.aspx 20 November 2009 The final deadline for late pre-registration for some chemical substances and high volume manufacturers and importers is on 30 November 2009, which is also the deadline for the first main Registration - read more to see how this affects you and your business. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/chemicals_reach_and_ghs/News/7562.aspx 26 July 2010 The Companies Act 2006 (CA 2006) introduced a new form of 'model' articles of association (replacing Table A) for private limited companies having a share capital incorporated on or after 1 October 2009. What changes to existing companies articles should you consider? http://www.burges-salmon.com/Practices/corporate/News/7563.aspx 14 January 2010 Click on the link for more details about our Contract Security seminar. http://www.burges-salmon.com/Sectors/Construction and Engineering/News/7774.aspx 17 November 2009 HMRC has in recent years become extremely keen to charge penalties where Executors fail to declare or undervalue assets comprised in a deceased's estate. For further details please click on the link. http://www.burges-salmon.com/Practices/private_client/News/7544.aspx 16 November 2009 Following several years of consultation the European Union have proposed a Regulation with the objective of simplifying the procedure where someone dies owning assets in more than one EU country. http://www.burges-salmon.com/Practices/private_client/News/7545.aspx 16 November 2009 Electricity suppliers are now obliged to show that a certain proportion of the electricity they supply comes from renewable sources. To find out how electricity suppliers are doing this please click on the link. http://www.burges-salmon.com/Practices/private_client/News/7546.aspx 16 November 2009 It is a long-established principle that planning consent cannot authorise a nuisance. A local planning authority may authorise an activity, but a court may still impose restrictions (or even a complete ban) if the activity is causing a nuisance.  http://www.burges-salmon.com/Practices/private_client/News/7547.aspx 16 November 2009 Our latest briefing on Real Estate and property issues. http://www.burges-salmon.com/Practices/real_estate/News/7550.aspx 13 November 2009 Imam Qazi, Head of Islamic Finance at Burges Salmon, has been invited to give a lecture on Islamic Finance at the University of the West of England on 18 January 2010. http://www.burges-salmon.com/Practices/banking_and_finance/news/7542.aspx 11 November 2009 If you're not domiciled in the UK and (might) make capital losses, read this article. http://www.burges-salmon.com/Practices/private_client/News/7495.aspx 23 November 2009 On Tuesday 10th November HMRC published draft legislation implementing the rule changes to the way in which groups of companies are taxed when they buy back debt at a discount. Click on the link to read more. http://www.burges-salmon.com/Practices/tax/News/7569.aspx 28 October 2009 We advised the NDA on the completion of the sale of land adjacent to the nuclear site at Sellafield in Cumbria. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/7454.aspx 26 October 2009 HMRC have taken a hard line in Brief 49/09, presumably to deter taxpayers from considering the future use of EBTs as part of their tax planning - read more in this article. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7445.aspx 25 November 2009 There have been a number of changes made recently to the taxation of authorised investment funds (AIFs) and which came into force on 1 September 2009. They are designed to make the UK a more competitive jurisdiction for these funds. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7446.aspx 23 November 2009 HMRC have published further details of the proposed changes to the tax rules on buy backs. http://www.burges-salmon.com/Practices/tax/News/7570.aspx 28 October 2009 We advised the Competition Commission on the corporate aspects of the sale of Gatwick Airport, announced on 21 October 2009. http://www.burges-salmon.com/Practices/corporate/News/7440.aspx 21 October 2009 Imam Qazi, Head of Islamic Finance at Burges Salmon, is speaking at the International Real Estate Finance Summit in November. http://www.burges-salmon.com/Practices/banking_and_finance/islamic_finance/News/7426.aspx 22 October 2009 HMRC has announced that anti-avoidance legislation will be included in the next Financial Bill, but which will have retrospective effect from 15 October 2009, and which affects debt buybacks. http://www.burges-salmon.com/Practices/tax/News/7423.aspx 16 October 2009 How will HMRC's new information powers be exercised? http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7424.aspx 05 November 2009 We advised Darwin Leisure Fund on its acquisition from Swanage Town Council of Swanage Bay View Holiday Park. http://www.burges-salmon.com/Practices/real_estate/News/7487.aspx 15 October 2009 Congratulations to Sarah Woodsford and Clare Henderson on being recognised as two of the Top 35 Under 35 advisers in Private Client Practitioner's listings. http://www.burges-salmon.com/news/7422.aspx 08 October 2009 This year over 100 people from the Rail Industry attended the 2009 Rail Freight Awards, an event which provides recognition for excellence and technical innovation within the Rail Industry. Co-sponsored by Burges Salmon, the successful event took place in Oxford with Richard Walford, rail partner presenting the awards alongside John Smith from First GBRF, the other main sponsor. http://www.burges-salmon.com/Sectors/transport_and_logistics/rail/News/7367.aspx 14 January 2010 Click on the link to read more about our Construction Disputes seminar. http://www.burges-salmon.com/Sectors/Construction and Engineering/News/7773.aspx 07 October 2009 Does your organisation, like most, have a retirement age of 65? Although this is lawful for now, it may need to change in the near future. The High Court has held that the default retirement age of 65 is lawful and rejected the challenge by Age UK, known as the Heyday challenge. http://www.burges-salmon.com/Practices/employment/News/7364.aspx 07 October 2009 The rules controlling when skilled workers are allowed to take jobs in the UK under the points-based system are to be tightened up. The Government has accepted recommendations of the Migration Advisory Committee to make it harder for skilled overseas workers to take up jobs in the UK. http://www.burges-salmon.com/Practices/employment/News/7365.aspx 09 October 2009 The Government has now published its response to the Carbon Reduction Commitment (CRC) consultation that closed in June 2009, which announces some fundamental changes to the proposed structure of the CRC scheme. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7368.aspx 02 October 2009 The recent case of McKaskie v Cameron, in which a farmer was been ordered to pay substantial damages to a woman attacked by cattle on his land, has raised concerns about farmers' liability to members of the public. http://www.burges-salmon.com/Sectors/agriculture/News/7359.aspx 02 October 2009 Read more about the key points covered in our seminar, held on Thursday 23rd September, on property development in the current climate. http://www.burges-salmon.com/Practices/real_estate/News/7360.aspx 02 October 2009 A new procedure introduced to extend the life of some existing planning permissions may not be the panacea it might at first seem to be. http://www.burges-salmon.com/Practices/real_estate/News/7358.aspx 16 September 2009 Burges Salmon has advised The Crown Estate on its purchase of the head leasehold interest in Rex House, 4-12 Regent Street London from Helical Bar for £34 million.  Rex House consists of approximately 91,000 square feet of offices which is fully let and The Crown Estate already owns the freehold interest.  http://www.burges-salmon.com/news/7338.aspx 02 November 2009 Comments on this issue provided by George Fellowes, solicitor specialising in agricultural property and environmental issues at Burges Salmon. Please click here to view the article. http://www.burges-salmon.com/Sectors/agriculture/News/7342.aspx 22 September 2009 We have been appointed to the legal panel for Avon Fire Authority, our sixth client in the ‘blue light’ sector. http://www.burges-salmon.com/news/7333.aspx 27 August 2009 The LSA, now well into its  2nd year, has grown from 18 founding members to over 120 firms. They have recently developed a sustainable procurement guide for law firms and series of briefing notes outlining the key concepts of climate change adaptation for different sectors, new and emerging policy and best practice in this area. http://www.burges-salmon.com/news/6749.aspx 12 July 2010 Do you use contract workers in your organisation? If so, do you know that you may be liable if one of your contract workers is discriminated against by one of your employees? http://www.burges-salmon.com/Practices/employment/News/8306.aspx 12 August 2009 HMRC has recently published a new consultation document entitled false self-employment in construction: taxation of workers. This outlines the Government's proposal for addressing the problem of false self-employment in construction. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7234.aspx 11 August 2009 This briefing provides an overview of the government's draft Community Infrastructure Levy Regulations 2010 which, together with a more detailed explanatory document, is out for consultation until 23 October 2009. http://www.burges-salmon.com/Practices/real_estate/News/7228.aspx 11 August 2009 We advised Garrad Hassan (GH) on a merger with Germanischer-Lloyd. http://www.burges-salmon.com/Sectors/energy_and_utilities/renewables/News/7233.aspx 07 August 2009 We advised the Green Building Council on new proposals for £5bn investment to cut carbon from homes. http://www.burges-salmon.com/news/7226.aspx 27 July 2009 While ordinary taxpayers cannot change their main residence for the purposes of expenses, they can do so for CGT purposes and benefit from PPR. A tightening up of the rules would have wider public concern and lead to many second homeowners facing hefty tax bills. http://www.burges-salmon.com/Practices/private_client/News/7112.aspx 03 August 2009 Our latest video briefing on current Real Estate issues. http://www.burges-salmon.com/Practices/real_estate/News/7116.aspx 20 July 2009 Nationwide officially launched its first general legal panel on 13 July. After a rigorous selection process between November 2008 and May 2009, we were announced as one of the final five. http://www.burges-salmon.com/news/7117.aspx 20 July 2009 Another case has just been decided which is likely to have a favourable impact on the availability of business property relief for inheritance tax for landed estates in the future. http://www.burges-salmon.com/Practices/private_client/News/7110.aspx 20 July 2009 It was announced in the 2009 Budget that the rules relating to the tax treatment of Furnished Holiday Lettings are to be abolished from 2010/2011. The good news is that until this time the FHL rules will apply to UK properties and properties within the European Economic Area. http://www.burges-salmon.com/Practices/private_client/News/7113.aspx 20 July 2009 As a result of legislative changes there are fewer Inheritance Tax products on the market but some remain and are still effective. http://www.burges-salmon.com/Practices/private_client/News/7114.aspx 13 July 2009 Equitable liability will be withdrawn with effect from 1 April 2010. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7097.aspx 14 July 2009 Our Environment Team recently broadcast a webinar, jointly with PWC, on environmental liabilities and insolvency. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/7105.aspx 10 July 2009 On 29 June 2009 Her Majesty's Revenue & Customs (HMRC) published its consultation document on the much awaited Code of Practice on taxation for banks, announced in the Chancellor's budget day speech. While the proposed Code is only a page and a half long, the implications of it are potentially wide-ranging.  http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7095.aspx 02 February 2010 The decision of the recently constituted First-Tier Tribunal (Tax) in Graham Morgan & Heather Self v Comrs of HM Revenue & Customs concerned the treatment of certain payments made to retiring partners by the partnership from an income tax perspective.  http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7089.aspx 07 July 2009 Despite the undoubtedly negative impact of the current economic climate, there are also positive opportunities for minimising tax and restructuring family wealth.  http://www.burges-salmon.com/Practices/private_client/News/7088.aspx 29 June 2009 Our latest video briefing on current Real Estate issues. http://www.burges-salmon.com/Practices/real_estate/News/7066.aspx 25 June 2009 We are pleased to announce our appointment to the Partnerships for Schools (PfS) legal advisor panel. http://www.burges-salmon.com/Sectors/education/News/7056.aspx 13 January 2010 We have been named Infrastructure/Energy Team of the Year in The Lawyer Awards 2009. We're really pleased with this achievement, especially as this is the first year the award has been given. This recognises the hard work put in across the firm, as people in every area have helped over recent years. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/7201.aspx 14 January 2010 We have been named Infrastructure/Energy Team of the Year in The Lawyer Awards 2009. We're really pleased with this achievement, especially as this is the first year the award has been given. This recognises the hard work put in across the firm, as people in every area have helped over recent years. http://www.burges-salmon.com/Sectors/Construction and Engineering/News/7771.aspx 26 July 2010 A cross-firm team recently supported Milk Link in its acquisition of the Llandyrnog cheese creamery in North Wales. http://www.burges-salmon.com/Sectors/agriculture/News/7002.aspx 28 July 2010 We have been selected to work with the London Development Agency. http://www.burges-salmon.com/Sectors/public_sector/News/7000.aspx 24 September 2009 Midlands dairy wholesalers J.N. Dairies (our client), has won its battle against local competitor Johal Dairies and illegal immigrant Gurbir Singh. http://www.burges-salmon.com/Sectors/agriculture/News/7001.aspx 26 July 2010 We have been short-listed in two categories in this year's The Lawyer Awards. http://www.burges-salmon.com/news/6996.aspx 29 June 2009 Our Private Client team was short-listed in The Lawyer Awards 2009.  http://www.burges-salmon.com/Practices/private_client/News/6998.aspx 27 May 2009 Tim Pope, Senior Associate in Litigation, looks at options available when suppliers are facing difficulties. http://www.burges-salmon.com/Practices/disputes_and_litigation/insolvency_litigation/News/6915.aspx 26 July 2010 We have been appointed to provide legal advice to Gwynedd Council for their pathfinder Anaerobic Digestion Scheme, Project GwyriAD. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/6962.aspx 22 May 2009 Our Real Estate Investment team has advised client RWE npower on its acquisition from Northern Rock. http://www.burges-salmon.com/Practices/real_estate/News/6913.aspx 02 June 2009 HMRC now has new powers to visit your premises without notice. http://www.burges-salmon.com/Practices/tax/News/6873.aspx 14 May 2009 The InterLaw Diversity Forum is holding its first event in the South West and South Wales for lesbian, gay, bisexual and transgender members of the legal community. http://www.burges-salmon.com/news/6871.aspx 11 May 2009 The Carbon Reduction Commitment (CRC) is a new mandatory UK emissions trading scheme that will start in April 2010. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/6855.aspx 01 May 2009 A recent case examines BPR issues. http://www.burges-salmon.com/Practices/private_client/News/5922.aspx 20 May 2009 We are pleased to announce the successful conclusion of the first round of sales of sites for new nuclear power stations. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/6828.aspx 01 May 2009 New income tax rates will also apply to trusts. http://www.burges-salmon.com/news/6831.aspx 28 April 2009 BS client and regeneration specialist, St Modwen, completes development agreement with Taunton Deane Borough Council. http://www.burges-salmon.com/Practices/real_estate/News/6825.aspx 24 April 2009 It looks as though normal order on rent reviews will be restored by a statutory amendment to reverse the effect of the Mason v Boscawen case. http://www.burges-salmon.com/Sectors/agriculture/News/6823.aspx 24 April 2009 Finance directors of companies will have to take personal responsibility for the adequacy of their company's accounting systems. http://www.burges-salmon.com/news/6824.aspx 06 August 2009 The government 'bail-out' of the banking industry has led to a number of banks seeking to increase their capital base by the issue of preference shares. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7222.aspx 01 May 2009 We recently advised the DfT on its first 'HLOS Capacity Metric Implementation'. http://www.burges-salmon.com/Sectors/transport_and_logistics/News/6788.aspx 15 April 2009 We advised Costain on its £397 million contract with Viridor Laing (Greater Manchester) Ltd. http://www.burges-salmon.com/Sectors/energy_and_utilities/News/6784.aspx 15 April 2009 Adrian Martin, one of our Employment partners, explains why employers face 'simpler' workplace dispute rules (Daily Telegraph, 31 March 2009). http://www.burges-salmon.com/news/6778.aspx 15 April 2009 Imam Qazi, our Head of Islamic Finance, has been nominated for Young Lawyer of The Year Award. http://www.burges-salmon.com/Practices/real_estate/News/6777.aspx 31 March 2009 Our pensions team are to act for Babcock International Group plc in respect of all of its pension arrangements. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/6771.aspx 14 January 2010 Click here for further details about our Hot Topics in Construction seminar. http://www.burges-salmon.com/Sectors/Construction and Engineering/News/7772.aspx 24 March 2009 Our Environment Team produced this webcast which looks at decommissioning and mothballing manufacturing plant. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environment/News/6743.aspx 06 August 2009 In Gray's Timber Products Limited v Revenue & Customs Commissioners the Inner House of the Court of Session provided further guidance on valuing employment related securities. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7220.aspx 25 November 2009 The UK, along with many other Member States of the EU, limits tax reliefs for donations to charity to charities based in the UK. Following the Persche ruling HMRC will have to find practical ways of recognising foreign charities, whose constitutional documents may not be in English, for the purposes of granting similar tax reliefs. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7221.aspx 25 March 2009 David Hall, who leads our Finance Litigation Practice, spoke to AccountancyAge  about happens when companies go into administration, focusing on the supply chain and new insolvency rules. You can watch the videos here. http://www.burges-salmon.com/Practices/corporate/corporate_turnaround_and_insolvency/News/6720.aspx 05 August 2009 A recent Special Commissioners' decision has highlighted concerns where employees are obliged to reimburse employers for unpaid PAYE. In some cases this may leave employees exposed to a potential 56% charge to tax whilst theoretically enabling those who do not repay to take advantage of an effective 16% rate.  http://www.burges-salmon.com/Practices/tax/corporate_tax/News/6718.aspx 16 March 2009 We have been re-accredited with the Institute of IT Training's Gold Standard for IT Training for 2009. http://www.burges-salmon.com/news/6683.aspx 16 March 2009 Young sportsmen and women in the Bristol area can benefit from a new support scheme launched this week. Named Springboard, the scheme will offer much-needed grants but also provide access to Bristol's training facilities, nutrition advice, advice re sponsorship and contracts, and mentoring. http://www.burges-salmon.com/news/6679.aspx 06 August 2009 The recent case of Kollektivavtalsstiftelsen TRR Trygghetsradet v Skatteverket indicates that HMRC have been, in part, misapplying the reverse supply rules in respect of intra EU supplies of services. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7219.aspx 31 March 2009 New company law changes will affect the way charitable companies are managed by their trustees. http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/6537.aspx 16 February 2009 The Competition Commission has cleared the acquisition by Long Clawson Dairy Limited of the Stilton and speciality cheese business of Dairy Crest plc after accepting the failing firm defence applied.  http://www.burges-salmon.com/Practices/regulatory/Competition/News/6538.aspx 16 February 2009 The Competition Commission has cleared the acquisition by Long Clawson Dairy Limited of the Stilton and speciality cheese business of Dairy Crest plc after accepting the failing firm defence applied.  http://www.burges-salmon.com/Practices/commercial/competition/News/6538.aspx 31 March 2009 The Companies Act 2006 codifies directors’ duties in statute law for the first time. http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/6767.aspx 31 March 2009 The Companies Act 2006 introduces a new procedure for members to bring a claim against a director on behalf of the company for “an actual or proposed act or omission involving negligence, default, breach of duty or trust by a director.” http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/6768.aspx 31 March 2009 Sections 177 and 182 of the Companies Act  2006 re-state a director's duty to declare direct or indirect interests in a proposed or existing transaction or arrangement with the company. These company law requirements are in addition to the obligations on trustees under charity law to declare and manage conflicts of interest. http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/6769.aspx 31 March 2009 The objective of the Companies Act 2006 is intended to be deregulation, mainly intended for small to medium-sized owner/manager company businesses – but some of the provisions may be of interest to charitable companies. http://www.burges-salmon.com/Sectors/Charities and Social Enterprise/News/6770.aspx 16 February 2009 We hosted a breakfast meeting where the West’s foremost experts in the aerospace and defence sectors met to discuss the implications of taking a more collaborative approach to procurement. http://www.burges-salmon.com/Sectors/aerospace_and_defence/News/6536.aspx 20 January 2009 We were pleased to see that we came 2nd in the RollOnFriday firm of the year survey. http://www.burges-salmon.com/news/6513.aspx 06 August 2009 A review of the outcome of Fenlo Limited v Revenue and Customs Commissioners [2008]. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7218.aspx 16 February 2009 New government proposals to square flexible retirement with the age discrimination regulations will disappoint many pension scheme trustees and employers.  http://www.burges-salmon.com/Practices/pensions_and_incentives/News/6433.aspx 16 February 2009 A recent High Court decision means that in cases where the landlord has opted to tax VAT on rent, the effect of decreasing VAT to 15% is that the rent has decreased with effect from the 1 December 2008. http://www.burges-salmon.com/Sectors/agriculture/News/6434.aspx 06 August 2009 HMRC has recently clarified its opinion on some of the circumstances which may give rise to a withdrawal of Stamp Duty Lamp Tax (SDLT) group relief. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7215.aspx 06 August 2009 The VAT Tribunal has recently dealt with a number of questions in connection with the VAT implications of the retention of various rights on the grant of a lease. In particular the question on whether such arrangements can be considered barter transactions on which VAT is chargeable has been considered. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7217.aspx 06 August 2009 Under the transfer of a business as a going concern (TOGC) rules, once certain requirements are met the transfer of a business is treated as a 'non-supply' for VAT. The VAT Tribunal in Royal Bank of Scotland plc v Commissioners For Her Majesty's Revenue & Customs (decision published 20 November 2008) had to consider an interesting variation on the application of these rules.  http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7213.aspx 06 August 2009 Only actual partners in a partnership, which registers for VAT, can be treated as 'taxable people' and be subject to assessment - Revenue and Customs Commissioners v Pal and others [2006] EWHC 2016 (Ch) http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7214.aspx 16 February 2009 Pre-registration of substances under the EU REACH Regulation closes on 30 November 2008. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/News/6358.aspx 16 February 2009 Defined benefit pension schemes need to review their rules about revaluing early leavers' benefits. Some may want to do so urgently.    http://www.burges-salmon.com/Practices/pensions_and_incentives/News/6351.aspx 06 August 2009 An individual lender or guarantor of a "qualifying loan" to a UK resident trader can, where that loan has become irrecoverable, be treated as having made an allowable loss for capital gains tax purposes under section 253 TCGA 1992. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/7212.aspx 16 February 2009 EU Law allows Member States to provide that supplies made by public bodies, which would otherwise be taxable for VAT purposes, are non-taxable. A Member State may only do so where there would not be a distortion of competition. This case of highlights the difficulties that arise in such circumstances.  http://www.burges-salmon.com/Practices/tax/News/6312.aspx 16 February 2009 On 7 October 2008, the UK Government published its Banking Reform Proposals which will replace and enhance the existing emergency legislation http://www.burges-salmon.com/Practices/banking_and_finance/news/6266.aspx 16 February 2009 We recently hosted 'Cleantech Question Time' with industry leaders and partners from the firm.  http://www.burges-salmon.com/Sectors/energy_and_utilities/News/6270.aspx 16 February 2009 HMRC has issued a briefing on the deduction of tax at source for interest treated as a distribution. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/6262.aspx 16 February 2009 Following the Marks & Spencer Plc v David Halsey case legislation was introduced in the UK purporting to implement the ECJ's judgement.  http://www.burges-salmon.com/Practices/tax/corporate_tax/News/6263.aspx 16 February 2009 A growing focus on governance and conflicts.   http://www.burges-salmon.com/Practices/pensions_and_incentives/News/6256.aspx 05 August 2009 New PAYE regulations came into force on 6 April 2008 permitting HMRC to make a direction to transfer an outstanding PAYE liability from an employer to an employee. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/6255.aspx 16 February 2009 The Pensions Regulator has introduced life expectancy as a secondary trigger which may prompt intervention. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/6236.aspx 16 February 2009 The Pensions Regulator (TPR) has issued new guidance wanting pension schemes to communicate more effectively and openly with their members.  http://www.burges-salmon.com/Practices/pensions_and_incentives/News/6224.aspx 16 February 2009 We advised ALSTOM Transport who will supply additional new Pendolino high-speed tilting trains for use on the West Coast Main Line between London and Glasgow. http://www.burges-salmon.com/Sectors/transport_and_logistics/rail/News/6225.aspx 05 August 2009 A closer look at HMRC guidance on salary sacrifice. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/6204.aspx 16 February 2009 A review of the recent case of British Association for Shooting and Conservation Limited (BASC) v Commissioners for HMRC. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/6128.aspx 16 February 2009 Download the podcast from our climate change webinar. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/environmental_litigation/News/6107.aspx 21 July 2009 Jeremy Dickerson comments on the black market for F1 merchandise. http://www.burges-salmon.com/Practices/commercial/sport/News/6108.aspx 16 February 2009 The case Johnston Publishing (North) Limited v Revenue and Customs Commissioners concerns de-grouping charges which bite where a group company has received an asset on a no gain-no loss basis from another group company and then leaves that group. The company leaving the group is charged to corporation tax on chargeable gains to the extent there would have been a charge levied on the transferor company. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/6109.aspx 05 August 2009 When an individual sells shares in a company he will expect to be taxed to capital gains tax on the proceeds received.  Almost invariably this will be more beneficial than the proceeds being treated as an income receipt.  For a higher rate taxpayer a capital receipt will be taxed at 18% with an annual exemption available whereas an income receipt will be taxed at 40%.  However the recent cases of Lloyd v Revenue and Customs Commissioners and Snell v Revenue and Customs Commissioners highlight the danger that HMRC may use anti avoidance legislation to reclassify the receipt as an income receipt in certain circumstances. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/6110.aspx 16 February 2009 New Regulations have come into force to implement the changes to the VAT exemption for fund management services.  http://www.burges-salmon.com/Practices/tax/corporate_tax/News/6044.aspx 16 February 2009 In the case of Trustees of The Nelson Dance Family Settlement v HMRC (SpC 682) the Special Commissioner held that business property relief ("BPR") for inheritance tax purposes was available on transfers of value even where the transfer was not of the property itself (i.e. a business or an interest in a business) but simply reduced the value of that property. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/6046.aspx 16 February 2009 An update on changes as a result of the Finance Act 2008 http://www.burges-salmon.com/Practices/pensions_and_incentives/News/6039.aspx 26 July 2010 We advised The Carbon Trust on the recently launched Carbon Trust Standard. http://www.burges-salmon.com/Practices/commercial/News/6041.aspx 16 February 2009 Scope of duties and where should the responsibility lie? Your views sought. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/5974.aspx 16 February 2009 The Pensions Regulator (TPR) has delayed the introduction of changes to the way it assesses longevity assumptions. http://www.burges-salmon.com/Practices/pensions_and_incentives/News/5940.aspx 16 February 2009 Martine Trouard-Riolle, Head of their Corporate Risk Management team, is leaving to pursue other career options http://www.burges-salmon.com/Practices/pensions_and_incentives/News/5918.aspx 16 February 2009 The recent Special Commissioners' case of Corbally-Stourton v HMRC, has added clarity to the law on HMRC's ability to raise a discovery assessment. http://www.burges-salmon.com/Practices/tax/corporate_tax/News/5903.aspx 16 February 2009 The option to tax rules have been amended with effect from 1 June 2008 http://www.burges-salmon.com/Practices/tax/corporate_tax/News/5900.aspx 16 February 2009 Clive Pugh, partner at Burges Salmon, answers questions about new guidance from the Pensions Regulator. http://www.burges-salmon.com/Practices/pensions_and_incentives/professional_trustee_services/News/5823.aspx 16 February 2009 The Information Commissioners Office has told the welsh public bodies that the Data Protection Act does not prevent information sharing, even between organisations. http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/5030.aspx 16 February 2009 Chris Jackson, Partner and Solicitor Advocate, gave evidence to the Government's Work and Pensions Committee. http://www.burges-salmon.com/Practices/environment_and_health_and_safety/health_and_safety/News/4954.aspx 16 February 2009 We beat current Irish legal advisers to secure role advising on the procurement of a new fleet of trains for Translink http://www.burges-salmon.com/Sectors/transport_and_logistics/News/3960.aspx 16 February 2009 Clive Pugh writes on legislating for conflicts of interest. http://www.burges-salmon.com/Practices/pensions_and_incentives/professional_trustee_services/News/5821.aspx 16 February 2009 The ICO has received notification of nearly 100 data breaches by public and private sector organisations since the loss of two discs containing the register of 25 million people claiming child benefit by HM Revenue and Customs last november.  http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/5029.aspx 16 February 2009 The House of Lords has voted in favour of an amendment to the Criminal Justice and Immigration Bill (CJIB) that would make it an offence to intentionally or recklessly disclose personal data, or repeatedly and negligently allow personal data to be disclosed. http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/5031.aspx 16 February 2009 DEFRA has published a guidance booklet with hints for public authorities on how to handle requests for information under the Freedom of Information Act 2000 (FOIA) and the Environmental Information Regulations 2004 (EIR).  http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/5027.aspx 16 February 2009 The high court has annulled two information tribunal decisions requesting the Office of Government Commerce (OGC) to disclose information on ID card program. http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/5026.aspx 16 February 2009 The European Data Protection Supervisor (EDPA) has published an opinion on the draft directive which is set to amend current european privacy legislation.  http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/5028.aspx 16 February 2009 ICO statement on legality of Phorm software http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3981.aspx 16 February 2009 Search engines must prove need for retention periods longer than 6 months http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3978.aspx 16 February 2009 NHS supports review of patients' data security http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3980.aspx 16 February 2009 Department of Health must improve freedom of information request handling http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3976.aspx 16 February 2009 Internet service providers allow Phorm to target advertisements based on website visits http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3977.aspx 16 February 2009 ICO Practice Note on management of data security breaches http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3974.aspx 16 February 2009 Practice Note on notification to ico of data security breaches http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3975.aspx 16 February 2009 ICO orders release of waste management contract http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3971.aspx 16 February 2009 In a deal worth £14.26 million, Bristol-based financial advisers Burns-Anderson plc has been acquired by The Money Portal Limited.  http://www.burges-salmon.com/Practices/corporate/News/3854.aspx 16 February 2009 ICO criticises Hounslow Primary Care Trust http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3972.aspx 16 February 2009 We advised Avon and Somerset Police Authority on a Major Shared Services Programme with Local Councils and IBM. http://www.burges-salmon.com/Sectors/public_sector/shared_services/News/3852.aspx 16 February 2009 ICO launches strategy to reduce risk http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3968.aspx 16 February 2009 ASA upholds complaint against ING Direct http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3969.aspx 16 February 2009 ICO reviews whether behavioural advertising site meets privacy standards http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3967.aspx 16 February 2009 Information Commissioner orders release of war decision cabinet minutes http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3966.aspx 16 February 2009 EU data protection watchdogs say any processor must obey EU rules http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3964.aspx 16 February 2009 Burges Salmon advised the sellers of Medico Legal Reporting on the transaction and certain of the management team on their investment in the acquiring vehicle. http://www.burges-salmon.com/Practices/corporate/News/3851.aspx 16 February 2009 Northern Rock deemed not a public authority for purpose of FOIA http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3959.aspx 16 February 2009 We advised CODA on the takeover offer by Unit 4 Agresso NV http://www.burges-salmon.com/Practices/corporate/News/3090.aspx 16 February 2009 Following the amalgamation of the former Inland Revenue and Customs and Excise into HM Revenue and Customs a consultation process has been ongoing, instigated by HM Revenue and Customs ("HMRC"), primarily focused on how powers, deterrents and safeguards can be both modernised and unified across different taxes. The two former separate departments have very different powers and indeed within each former department powers differed according to the taxes in question. http://www.burges-salmon.com/Practices/corporate/News/3118.aspx 16 February 2009 The Government has published a consultation paper entitled "Stamp Duty Land Tax: ensuring fairness for all" which sets out proposals for introducing an "Indirect Charge" to SDLT on the transfer of shares in special purpose vehicles used as a wrapper for residential property. http://www.burges-salmon.com/Practices/corporate/News/3121.aspx 16 February 2009 ECJ considers whether EC law requires ISPs to disclose file-sharers' details http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3954.aspx 16 February 2009 ICO launches new CCTV code of practice http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3957.aspx 16 February 2009 ICO orders local authorities to disclose pension fund commission payments to brokers http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3963.aspx 16 February 2009 ICO proposes additional powers and penalties under Data Protection Act http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3952.aspx 16 February 2009 ICO issues enforcement notice against Marks & Spencer http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3955.aspx 16 February 2009 Information Tribunal orders disclosure of draft government WMD dossier http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3953.aspx 16 February 2009 ICO accepts undertaking from financial services company for breach of DPA http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3958.aspx 16 February 2009 ICO issues enforcement notices against Carphone Warehouse and TalkTalk http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3949.aspx 16 February 2009 MPs call for tougher data laws http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3948.aspx 16 February 2009 UK High Court clarifies scope of Subject Access Rights http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3921.aspx 16 February 2009 Government announces review of information-sharing in the public and private sector http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3940.aspx 16 February 2009 ICO provides guidance on encryption  http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3943.aspx 16 February 2009 ICO publishes Good Practice Note on security of personal information  http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3945.aspx 16 February 2009 Information Commissioner statement on HMRC security breaches http://www.burges-salmon.com/Practices/commercial/data_protection_and_freedom_of_information/News/3946.aspx